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2002 (2) TMI 463 - CEGAT, NEW DELHIExtract: .......ing all the facts and circumstances of the case. I reduce the redemption fine to Rs. 75,000/-. The penalty of Rs. 10,000/- is not high by any stretch of imagination considering the fact that out of 225 bales only four bales contained the declared goods and value was declared wrongly. The penalty as such is upheld. The Appeal is thus partly allowed.
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